JAE (Jurnal Akuntansi dan Ekonomi)
Journal of JAE is a peer review journal published by Department of Accounting and the media for researchers, practitioners and lecturers who will publish the results of their research. The aim of the Journal is to facilitate scientific publication of the results of researches in Indonesia and participate to boost the quality and quantity of research for academics and researchers. Be started from 2019, The journal of JAE published quarterly in March, July and November with the scopes of the research areas that can be published in the Journal of JAE are: Accountancy Public Economics Development Economic; Finance; Management Economic, Any specifics issues of economic, business and accounting.
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<![CDATA[The influence of eco-efficiency on firm value with funding structure as a moderating variable ]]>
<![CDATA[Rika Septianingrum]]>
<![CDATA[ JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 7 No 1 (2022): JURNAL AKUNTANSI DAN EKONOMI ]]>
Publisher : <![CDATA[UNIVERSITAS NUSANTARA PGRI KEDIRI ]]>
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DOI: 10.29407/jae.v7i1.16165
<![CDATA[The aim of this research is to prove that eco-efficiency has an effect on firm value and the funding structure has a strong influence on eco-efficiency on firm value. This study includes quantitative research because it uses secondary data and manufacturing companies listed on the Indonesia Stock Exchange from 2015 to 2019 are the samples selected in this study. Multiple linear regression analysis technique was used in this study. The result of the analysis is that eco-efficiency has a significant negative effect on firm value. This is an indication that companies that implement eco-efficiency implementation will reduce firm value. While the results of the analysis on the funding structure have a significant positive effect giving a strong impact on eco-efficiency on firm value. The results indicate that the company's management must plan its obligations in preparing the funding structure for managing the use of natural resources efficiently in order to avoid contingency problems that will arise. The eco-efficiency concept makes it easier for companies to create products with added value and can help companies reduce the risk of the production process.]]>
<![CDATA[Pengaruh Kepemilikan Manajerial, Komite Audit, Profitabilitas dan Leverage Terhadap Konservatisme Akuntansi ]]>
<![CDATA[Novi Ayu Arthasari]]>;
<![CDATA[Agustina Ratna Dwiati]]>
<![CDATA[ JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 7 No 1 (2022): JURNAL AKUNTANSI DAN EKONOMI ]]>
Publisher : <![CDATA[UNIVERSITAS NUSANTARA PGRI KEDIRI ]]>
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DOI: 10.29407/jae.v7i1.16994
<![CDATA[Abstract This study aims to examine the effect of managerial ownership, audit committee, profitability and leverage on accounting conservatism. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange during the 2015-2019 period. The sampling technique in this study used purposive sampling. The total data used in this study was 494 data during the 2015-2019 period. The analytical technique used in this research is multiple regression analysis. This analysis test was carried out using PLS. The dependent variable in this study is accounting conservatism. Meanwhile, the independent variables in this study are managerial ownership, audit committee, profitability, and leverage. The results of this study indicate that managerial ownership does not affect accounting conservatism. This is because the average level of managerial ownership is low and share ownership does not come only from managerial. The audit committee and profitability affect accounting conservatism where the more members of the audit committee and the higher the profitability value, the higher the accounting conservatism. Meanwhile, the higher the leverage value, the lower the accounting conservatism. Key Words: managerial ownership, audit committee, profitability, leverage, accounting conservatism.]]>
<![CDATA[The factors that influence the company to switch public accounting firm ]]>
<![CDATA[Yanuar Riswandhita]]>;
<![CDATA[Sugeng]]>
<![CDATA[ JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 7 No 1 (2022): JURNAL AKUNTANSI DAN EKONOMI ]]>
Publisher : <![CDATA[UNIVERSITAS NUSANTARA PGRI KEDIRI ]]>
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DOI: 10.29407/jae.v7i1.17012
<![CDATA[The relationship between a company and a public accounting firm will experience various twists and turns that determine whether the engagement relationship between a company and a public accounting firm can continue or not. The company's decision to terminate the engagement and change the accounting firm can also occur voluntarily due to the KAP's reputation, audit opinion, company size and company's financial condition. The purpose of this study is to analyze the factors that influence companies to switch public accounting firms to manufacturing companies in the consumer goods sector listed on the Indonesian stock exchange in 2017-2019. The research technique used in this research is the associative method with the research approach used is a quantitative approach. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2019. The research sample was taken by purposive sampling so that a sample of 24 companies was obtained with period 3 obtained 72 data. The analysis technique used in this study was regression. multiple linear. After testing, it was found that the variable of the company's financial condition had an effect on the company moving to a public accounting firm, while the other variables had no effect.]]>
<![CDATA[Perkembangan Faktor Yang Mempengaruhi Penggunaan E-Money (Studi Kasus Mahasiswa Di Kabupaten Ponorogo) ]]>
<![CDATA[Riza Akhsani Setyo Prayoga]]>;
<![CDATA[Nicko Nur Rakhmaddian]]>
<![CDATA[ JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 7 No 1 (2022): JURNAL AKUNTANSI DAN EKONOMI ]]>
Publisher : <![CDATA[UNIVERSITAS NUSANTARA PGRI KEDIRI ]]>
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DOI: 10.29407/jae.v7i1.17110
<![CDATA[E-Money adalah alat pembayaran eletronik yang cukup dikenal oleh masyarakat. Tujuan penelitian ini adalah ingin mengetahui dan menganalisa akan pengetahuan dan juga alasan kalangan mahasiswa menggunakan e-money. Penelitian ini merupakan penelitian kualitatif dengan melakukan survey kepada mahasiswa dengan mengambil sample 15 mahasiswa dari 3 kampus yang berbeda. Hasil dari survey didapatkan bahwa kalangan mahasiswa cukup mengetahui akan produk e-money. Mereka mengetahui produk e-money ini melalui media sosial dan informasi dari teman kampus. Kemudian mereka menggunakan e-money ini untuk sekedar membeli belanja dan membeli makanan dan minuman kesukaan mereka. Mereka merasa aman selama menggunakan produk e-money ini sehingga data keuangan maupun data transaksi mereka tersimpan dengan baik di produk e-money. Mereka merasa puas dan cukup terbantu dengan adanya e-money ini terutama dalam melakukan transaksi pembayaran.]]>
<![CDATA[Pengaruh hutang terhadap laba bersih (Studi pada PT. UNILEVER INDONESIA TBK.) ]]>
<![CDATA[Suhartono Suhartono]]>;
<![CDATA[Widya Damayanti]]>;
<![CDATA[Taat Kuspriyono]]>;
<![CDATA[Lukman Hakim]]>;
<![CDATA[Abdurrachman Abdurrachman]]>;
<![CDATA[Vera Agustina Yanti]]>
<![CDATA[ JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 7 No 1 (2022): JURNAL AKUNTANSI DAN EKONOMI ]]>
Publisher : <![CDATA[UNIVERSITAS NUSANTARA PGRI KEDIRI ]]>
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DOI: 10.29407/jae.v7i1.17368
<![CDATA[PT Unilever Indonesia Tbk is a company engaged in manufacturing, marketing and product distribution. Debt is one source of capital in optimizing or developing company profits. The purpose of this study is to analyze the effect of debt on net income at PT Unilever Indonesia Tbk. This study uses quantitative methods, namely the data analysis method using statistical tests, namely the basic assumption test, correlation, coefficient of determination and linear regression equation. The sample data of this study were taken from the website of the BEI and PT Unilever Indonesia Tbk for the 2013-2020 quarter period, so that the data obtained were 32 data. Based on the results of the research, the correlation coefficient test of 0.311 shows that debt to net income has an insignificant, weak and unidirectional relationship. Partially there is no influence between debt on profit and loss (H0 is accepted, Ha is rejected). As for the linear regression equation, it is obtained Y=0.843 + 0.809X.]]>
<![CDATA[Analisis Pengaruh Profitabilitas dan Leverage Terhadap Nilai Perusahaan dengan Corporate Social Responsibility sebagai Variabel Pemoderasi ]]>
<![CDATA[Hestin Sri Widiawati]]>;
<![CDATA[Linawati Linawati]]>
<![CDATA[ JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 7 No 1 (2022): JURNAL AKUNTANSI DAN EKONOMI ]]>
Publisher : <![CDATA[UNIVERSITAS NUSANTARA PGRI KEDIRI ]]>
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DOI: 10.29407/jae.v7i1.17543
<![CDATA[The purpose of the establishment of a company is none other than to get high profits, this can be achieved if the company can make high sales as well. For this reason, companies are required to be able to attract investors to invest their capital. Company value greatly influences the decision of prospective investors to invest their capital. The purpose of this study was to determine the effect of profitability and leverage on firm value with CSR as a moderating variable. The population of this research is companies registered in the Bursa Efek Indonesia (BEI) in 2015-2019. The research sample selection uses purposive sampling which is tested by using moderating regression analysis. Based on the results of testing the hypothesis in this study shows that the profitability proxied by ROA partially has a significant effect on firm value, with a significant value of t test of 0.031. Leverage proxied by DER partially has a significant effect on firm value, with a t test significance value of 0.012. CSR disclosure is not able to moderate the relationship between profitability and corporate value, with a significant value of t test of 0.082. CSR disclosure is able to moderate the relationship between leverage and firm value, with a t-test significance value of 0,000. And simultaneously Profitability, Leverage, CSR moderation on Profitability, and CSR moderation on Leverage have a significant effect on Company Value, with a significant value of f test of 0,000.]]>
<![CDATA[Analisis Faktor – Faktor yang Mempengaruhi Kemiskinan di Kota Pasuruan ]]>
<![CDATA[Nur Aini Zakia]]>;
<![CDATA[Muchtolifah]]>
<![CDATA[ JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 7 No 1 (2022): JURNAL AKUNTANSI DAN EKONOMI ]]>
Publisher : <![CDATA[UNIVERSITAS NUSANTARA PGRI KEDIRI ]]>
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DOI: 10.29407/jae.v7i1.17673
<![CDATA[The goal of this investigation is to identify and investigate the factors that contribute to poverty in Pasuruan City. This study employs a quantitative approach, relying on secondary data from Central Statistics Agency publications spanning the years 2011 to 2020The analytical method was multiple linear regression analysis with IBM SPSS 25. Education has no effect on poverty, population has a negative and significant effect on poverty, and the unemployment rate has no effect on poverty, according to the findings. All variables, according to the findings, have an impact on poverty.]]>
<![CDATA[Pengaruh Tenaga Kerja dan Investasi Terhadap PDRB Subsektor Ekonomi Kreatif Kota Surabaya ]]>
<![CDATA[Anisah Citra Rakhadita]]>;
<![CDATA[P.S Prabowo]]>
<![CDATA[ JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 7 No 1 (2022): JURNAL AKUNTANSI DAN EKONOMI ]]>
Publisher : <![CDATA[UNIVERSITAS NUSANTARA PGRI KEDIRI ]]>
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DOI: 10.29407/jae.v7i1.17697
<![CDATA[This study aims to determine the effect of labor and investment on the GDRP of the creative economy sub-sector of Surabaya. Descriptive quantitative analysis and panel data regression analysis were used in this study. The data needed in this study are the distribution of GDRP, the percentage of labor, investment in the creative economy sub-sector of the City of Surabaya in the 2011-2019 period. The result of this study is that partially the labor has a significant and negative influence on the creative economy sub-sector, then the investment variable partially also shows a significant and negative influence on the GDRP of the creative economy sub-sector in Surabaya. Simultaneous test results in this study stated that the two independent variables had a significant and positive influence on the dependent variable, namely the GDRP of the creative economy sub-sector.]]>
<![CDATA[Brain Drain Indonesia dan Dampaknya Bagi Indonesia ]]>
<![CDATA[Edy Santoso]]>;
<![CDATA[Fivien Muslihatinningsih]]>;
<![CDATA[Zainuri]]>
<![CDATA[ JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 7 No 1 (2022): JURNAL AKUNTANSI DAN EKONOMI ]]>
Publisher : <![CDATA[UNIVERSITAS NUSANTARA PGRI KEDIRI ]]>
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DOI: 10.29407/jae.v7i1.17702
<![CDATA[The purpose of this study is to analyze the effect of per capita income and the level of security in Singapore, Thailand and Malaysia on the brain drain of Indonesia and to find out how the impact of brain drain on Indonesia. The research method used is descriptive quantitative and uses panel data regression analysis. Based on the model specification test that has been carried out using the Chow test and the Hausman test, both suggest using the fixed effect model. The results show that the per capita income of Singapore, Malaysia and Thailand has a negative and significant effect on Indonesia's brain drain. The income of the destination area is a pull factor for the occurrence of brain drain, but if the government has increased domestic wages, it can reduce brain drain. The level of security in Singapore, Thailand and Malaysia has a negative and insignificant effect on brain drain in Indonesia, although the level of security is high in these countries, it does not necessarily guarantee legal protection for Indonesian workers who work there. If the brain drain continues, it will have a bad impact on Indonesia. Indonesia will lack a highly educated, expert or skilled workforce, so that Indonesia will be left far behind other countries in terms of economy, social and knowledge. For this reason, policies that support the development of domestic human resources are needed.]]>
<![CDATA[APLlKASl SlSTEM KEUANGAN DESA (SlSKEUDES) VERSl 2.0.3 DALAM MENlNGKATKAN KUALlTAS AKUNTABlLlTAS KEUANGAN DESA PADA MASA PANDEMl COVlD-19 DI KABUPATEN TULUNGAGUNG ]]>
<![CDATA[Elsanda Amelisa]]>;
<![CDATA[Lantip Susilowati]]>
<![CDATA[ JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 7 No 1 (2022): JURNAL AKUNTANSI DAN EKONOMI ]]>
Publisher : <![CDATA[UNIVERSITAS NUSANTARA PGRI KEDIRI ]]>
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DOI: 10.29407/jae.v7i1.17711
<![CDATA[This research intends to understand the application of the Village Financial System (SlSKEUDES) version 2.0.3 to the quality of village financial accountability during the COVID-19 pandemic in Tulungagung Regency and to understand its impact on the quality of accountability and develop operational efficiency. Qualitative research method is used in this research. The data used are primary data and secondary data obtained from observations and interviews. The analytical methods used are data collection, data reduction, data presentation and drawing conclusions. The results of the research show that the implementation of the SlSKEUDES version 2.0 application is in accordance with the procedure. After the implementation of the SlSKEUDES application version 2. 0. 3, the quality of village financial accountability has increased and the creation of clear and accountable financial reports. As a result, the performance of using the SlSKEUDES application version 2. 0. 3 is rated more positively. such as simplifying village financial reports, shortening time, while the constraints experienced are network limitations and system errors in using the SISKEUDES application version 2.0.3.]]>
